Manchester City have been found guilty of all but one of the 115 charges brought against them by the Premier League over alleged financial rule breaches, according to reports on Friday. No sanctions have been announced, and the club is understood to be preparing an appeal.
The charges, brought in 2023, followed an investigation into the club’s conduct between 2009 and 2018. An independent commission began hearing the case in September 2024.
City were accused of providing inaccurate financial information, failing to disclose details of payments to players and coaches, breaching financial sustainability rules and failing to cooperate with the investigation.
City denied the allegations when they were announced, saying their position was supported by a “comprehensive body of irrefutable evidence”. A club spokesperson said on Friday that its position had not changed.
“The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality. As such, Manchester City FC’s position remains consistent with the club’s statement of February 2023.
“The club has diligently respected due process for eight years on the basis that the Premier League board and executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence.”
The investigation followed the publication of leaked documents by German outlet Der Spiegel in 2018.
The outlet alleged that emails between senior City executives showed sponsorship income from Abu Dhabi state-controlled companies Etihad and Etisalat had been inflated by presenting investment from Sheikh Mansour’s Abu Dhabi United Group as commercial revenue.
Other documents purportedly detailed payments to former manager Roberto Mancini through consultancy fees from an Abu Dhabi club.
UEFA imposed a two-year ban from European competition and a fine on City in 2020 for breaches of its financial fair-play rules. The Court of Arbitration for Sport later overturned the ban.
The Premier League has yet to decide what penalties, if any, will follow the reported findings. Potential sanctions include a substantial points deduction or expulsion from the competition.
Everton and Nottingham Forest each received points deductions during the 2023–24 season for single breaches of profit and sustainability rules.
A major punishment could also prompt rival clubs to seek compensation or call for City’s titles to be withdrawn. Former Manchester United defender Rio Ferdinand, whose side finished second to City in the 2011–12 season, posted: “Another Premier League medal to be added to the cabinet.”
British Prime Minister Andy Burnham urged caution when asked whether City should lose their titles.
He said people should not “jump to conclusions”, adding: “I think we would all need to study the independent commission’s report in some considerable detail before reaching any conclusions,” he told ITV Granada Reports.
Since Sheikh Mansour’s Abu Dhabi United Group bought City in 2008, the club have won eight Premier League titles, the Champions League and numerous other trophies.
The reported ruling comes months after Pep Guardiola’s departure following a decade in charge. Guardiola had publicly supported the club’s position, although he said he would leave if he discovered he had been misled about the allegations.
City have made a perfect start to the Premier League season under new manager Enzo Maresca and sit top of the table. The club have spent about £460 million ($608 million) on new players, including Enzo Fernandez, Elliott Anderson and Ayyoub Bouaddi.
